Abstract:Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam meningkatkan kesejahteraan masyarakat dan mendorong pertumbuhan ekonomi lokal. Namun, sebagian besar UMKM masih menghadapi berbagai kendala, terutama…
dalam pengelolaan manajemen usaha dan pencatatan keuangan. Artikel ini bertujuan untuk mengkaji upaya pemberdayaan UMKM melalui pendampingan manajemen usaha dan penerapan akuntansi sederhana pada UMKM Merah Putih Bakso 89 milik Ibu Nengse yang berlokasi di Kota Ambon. Metode yang digunakan adalah wawancara langsung dan observasi lapangan. Hasil kegiatan menunjukkan bahwa pendampingan manajemen usaha dan akuntansi sederhana mampu meningkatkan pemahaman pelaku UMKM terhadap pengelolaan usaha, pencatatan keuangan, serta memberikan dampak positif terhadap keberlanjutan usaha dan kesejahteraan pelaku usaha.
Abstract:Program Kuliah Kerja Nyata (KKN) UIN Palopo dengan tema Moderasi Beragama dan Harmonisasi Sosial di desa Makkuaseng, Kecamatan Batu Putih, Kabupaten Kolaka Utara, bertujuan untuk memperkuat nilai toleransi serta menjaga…
kerukunan dalam kehidupan sosial dan keagamaan masyarakat. Dengan menggunakan metode deskriptif kualitatif dan pendekatan Participatory Action Research (PAR), program ini dilaksanakan melalui dialog antar umat, pendidikan moderasi beragama di sekolah, penyusunan buku saku, kampanye daring, dan pendampingan pembacaan Al-Qur’an untuk generasi muda. Hasil dari kegiatan ini menunjukkan efek positif yang ditandai dengan meningkatnya pemahaman masyarakat mengenai kehidupan rukun di tengah keragaman, tumbuhnya semangat gotong royong dan peningkatan partisipasi masyarakat dalam kegiatan sosial serta keagamaan. Kehadiran mahasiswa KKN disambut dengan baik dan dianggap memberikan manfaat yang nyata serta kontribusi berkelanjutan sebagai contoh peningkatan budaya damai di lingkungan masyarakat.
Abstract:Strengthening the financial administration capacity of cooperatives is a crucial element in supporting the sustainability and accountability of cooperative institutions in Indonesia. This community service activity aims…
to improve the understanding and skills of cooperative administrators in financial administration through a hybrid Pelatihan (online and offline). This program aligns with the government's "Red and White Cooperative" initiative, which promotes digitalization and professional cooperative governance. The Pelatihan was conducted using a participatory approach involving lecturers, students, and cooperative actors. Results showed an increase in participants' understanding of transaction recording, the preparation of simple financial reports, and the importance of transparency in cooperative fund management. Technical challenges in the hybrid implementation can be overcome with active mentoring and the use of appropriate digital platforms. This activity demonstrates that the hybrid approach can reach a wider audience and is effective in transferring knowledge
Abstract:Technology is an applied science that encompasses a set of tools, systems, methods, and skills used by humans to solve problems and make work easier. The word comes from the Greek 'techne' (art, craft, skill) and 'logos'…
(science). Some examples of technology vary from simple tools such as prehistoric axes to complex systems such as the internet, which enable humans to innovate and improve the quality of life. The method used in this study is library research, which collects and analyzes various related literature to explore the concept of technology, and the integration model in the implementation of KDKMP technical guidance in Gorontalo, as well as the role of the cooperative office and facilitators in its implementation. The findings indicate that the management and implementation of KKDMP Technical Guidance runs smoothly and with quality thanks to the use of technology. In addition, cooperative facilitators who pass the 2025 test from the Ministry of Cooperatives are expected to be able to implement practices in accordance with the implementation journal and applicable regulations effectively. The Red and White Cooperative is a government program to establish village/sub-district-based economic institutions that aim to improve the welfare and independence of the community through the principles of mutual cooperation and kinship. This cooperative functions as a joint forum for carrying out various local economic efforts, such as providing basic necessities, savings and loan services, and strengthening MSMEs, so as to encourage food security and shorten the supply chain. The Red and White Cooperative Program (Kopdes Merah Putih) is a national initiative to establish cooperatives in every village and sub-district to strengthen the local economy and improve community welfare through the principles of mutual cooperation.
Abstract:Micro enterprises in the Keputih area of Surabaya play an important role in supporting local economic activity, particularly through small-scale food, beverage, and daily-consumption businesses. However, many micro-entrepreneurs…
preneurs still face difficulties in managing their finances systematically. Financial records are often kept manually, inconsistently, or based on memory, making it difficult for business owners to clearly identify cash flow, operating costs, profit levels, and business growth potential. This study aims to analyze the financial management practices of micro enterprises in Keputih, Surabaya, identify the main challenges in applying simple accounting, and examine how basic accounting practices contribute to profitability and business sustainability. This research uses a qualitative approach through direct observation and in-depth interviews with micro-enterprise owners from different business sectors in the Keputih area. The findings show that most business owners have not yet implemented formal accounting systems, but simple practices such as recording daily income, separating business and personal funds, calculating basic costs, and monitoring stock can improve financial control and decision-making. The main obstacles include limited accounting knowledge, lack of discipline in record-keeping, and the perception that small businesses do not require structured financial reports. This study highlights the importance of simple accounting as a practical tool for strengthening profitability, financial awareness, and the sustainability of micro enterprises in local urban communities.
Abstract:This study examines the legal certainty of financing for Indonesia's Desa Merah Putih Cooperative (KDMP) initiative, analyzing the institutional tension between cooperative independence and state intervention. Rooted in…
the constitutional mandate for cooperatives as a cornerstone of the Indonesian economy, the KDMP program aims to establish 80,000 village-level cooperatives through state-facilitated credit lines and technical assistance. However, this top-down model raises concerns about undermining cooperative autonomy enshrined in Law No. 25/1992 and the principle of subsidiarity. Employing a normative juridical research design, this study draws on secondary data from legal literature and primary legal materials to systematically examine relevant norms and doctrines. Findings reveal a tenuous alignment between state financing mechanisms and cooperative autonomy, primarily due to the proposed reliance on state-owned bank credit lines rather than direct state budget grants, leading to legal ambiguity regarding accountability and oversight. The potential for mass loan defaults and the contentious use of Village Funds as collateral further complicate legal certainty and risk hidden liabilities. Comparative insights from India's Amul cooperative and the Philippines' barangay cooperatives illustrate successful models where government acts as a facilitator without impinging on cooperative self-governance or member control. This study advocates for a recalibrated regulatory approach featuring transparent oversight, proportional supervision, and participatory decision-making to reconcile developmental imperatives with cooperative principles, ultimately enhancing legal certainty and ensuring that state-supported cooperatives remain genuinely member-driven enterprises.
Abstract:This study aims to determine the effect of training using rubber weights and with-out weights on the speed of the PSHT Tanah Putih Tanjung Melawan pencak silat sickle kick. This study is an experimental study using the True…
rue experiment design method. The sample in this study was 14 female athletes. The instrument in this study was a 10-second sickle kick speed test with 3 trials and the best value was taken. Data analysis and testing of the research hypothesis used the t-test analysis technique (t-test) with a significance level of α = 0.05. The results of the study showed that: (1) there was an increase in the speed of the sickle kick after athletes followed a training program using rubber weights with an average value of 13.71 in the pre-test and increased by 6.72 or 7% to 20.43 in the post-test. The statistical results showed that the sig-2 tailed value was 0.000 ≤ 0.05. (2) there is an increase in the speed of the sickle kick after the athlete follows a training program without rubber weights with an average value of 13.43 in the pre-test increasing by 5% to 18.43 in the post-test. With statistical results showing that the sig-2 tailed value is 0.000 ≤ 0.05. (3) there is an increase in kick speed between training using rubber weights and without weights with a sig-2 tailed value of 0.013 ≤ 0.05. It can be concluded that training using rubber weights is more effective in increasing the speed of the sickle kick compared to training without rubber weights in the Pen-cak Silat PSHT Ranting Tanah Putih Tanjung Melawan.
Abstract: Kelompok melati putih yang terletak di Kecamatan Sukajadi Kota Pekanbaru merupakan salah satu kelompok keluarga penerima manfaat Program Keluarga Harapan yang menjadi bagian dalam pelaksanaan kegiatan Pertemuan Peningkatan…
atan Kemampuan Keluarga (P2K2). Dalam peningkatan kemampuan ini perlu adanya pelatihan keterampilan bagi ibu- ibu kelompok PKH. Namun, terdapat beberapa keterbatasan yang menjadi masalah dalam pengoperasiannya. Yang pertama, keterbatasan sumber daya manusia sebagai pelatih atau tutor dalam pelaksanaan pelatihan keterampilan pembuatan produk sabun. Yang kedua, Sarana dan prasarana berupa bahan – bahan yang diperlukan dalam membuat produk sabun cuci piring seperti bahan- bahan kimia, air galon, dll dinilai masih kurang. Yang ketiga, masalah kurangnya informasi dan pengetahuan bagaimana menambah pendapatan. Kegiatan pengabdian dimulai dari tahap observasi lapangan, pemaparan materi ekonomi kreatif, pengadaan bahan – bahan pembuatan sabun cuci piring. Hasil dari kegiatan ini anggota kelompok melati putih terlihat antusias dengan mengikuti pelatihan pembuatan sabun cuci piring serta sangat senang karena adanya bantuan yang telah diberikan. Kegiatan pelatihan pembuatan sabun cuci piring ini juga memenuhi keterampilan softskill ibu – ibu kelompok melati putih dan kiranya bisa menjadi sumber pendapatan keluarga.
Kata Kunci : pelatihan, ekonomi kreatif, sabun cuci piring
Abstract:Penelitian ini bertujuan untuk menganalisis peran pemerintah kampung dalam mendorong pembentukan Koperasi Merah Putih di Kampung Turiram, Distrik Kimam, Kabupaten Merauke. Pendekatan yang digunakan adalah kualitatif dengan…
an metode studi kasus. Data diperoleh melalui wawancara mendalam terhadap sembilan informan kunci yang terdiri atas kepala kampung, ketua koperasi, ketua Bamuskam, dan masyarakat. Hasil penelitian menunjukkan bahwa pemerintah kampung memiliki empat peran utama yaitu sebagai perencana, fasilitator, dinamisator, dan pengawas. Meskipun inisiatif pemerintah kampung cukup tinggi, partisipasi masyarakat masih rendah akibat keterbatasan sumber daya manusia dan akses informasi. Oleh karena itu, diperlukan peningkatan kapasitas masyarakat dan dukungan pemerintah daerah dalam penguatan kelembagaan ekonomi kampung. Hasil penelitian ini menegaskan pentingnya pemerintah kampung sebagai agen pemberdayaan masyarakat untuk mencapai kemandirian ekonomi berbasis koperasi lokal.
Abstract:Abstract: Momy's Cake and Bread is one of the businesses engaged in the bakery and cake food industry that produces various types of bread, and cakes, ranging from Korean garlic bread, toasted brownise and others. All products…
oducts have the same raw materials such as wheat flour, sugar, eggs, bananas, butter and others. There are times when there is excess raw material, but sometimes it is also lacking, a shortage of raw material supplies that a little will have an impact on the production process stopping which results in losing customers because they cannot meet their needs. Forecasting is a technique that aims to predict what will happen next based on pre-existing data. With this forecasting technique, it can provide predictions so that users can take effective steps that can be taken next. The ingredients to be predicted are wheat flour, sugar, eggs, bananas, coconut, white butter, cocoa, almonds, cocoa powder, vanilla. So that getting the forecast value in July 2021, the results Mean Absolute Deviation (MAD) = 9,5874, Mean Square Error (MSE) = 18225,39162 and Mean Absolute Perentage Error (MAPE) = 30%, will be designed and built using the language PHP and MySQL programming so that it can be accessed using the internet and the system is based on a website.
Keyword:Forecasting; Single Moving Average; Cake and Bread Raw Materials; Momy's Cake And Bread.
Abstrak: Momy’s Cake and Bread merupakan salah satu usaha yang bergerak di bidang industri makanan roti dan kue yang memproduksi berbagai jenis roti, dan kue, mulai dari roti korean garlic, brownise panggang dan lain-lain. Semua produk memiliki bahan baku yang sama seperti tepung terigu, gula pasir, telur, pisang, mentega dan lain-lain. Ada kalanya bahan baku berlebih, namun terkadang juga kurang, kekurangan persediaan bahan baku yang sedikit akan berdampak pada proses produksi yang berhenti yang berakibat kehilangan pelanggan karena tidak dapat memenuhi kebutuhannya. Peramalan merupakan sebuah teknik yang bertujuan untuk melakukan prediksi mengenai apa yang akan terjadi selanjutnya berdasarkan data-data yang telah ada sebelumnya. Dengan teknik peramalan tersebut dapat memberikan prediksi sehingga penggunanya dapat melakukan langkah-langkah efektif yang dapat dilakukan selanjutnya. Bahan yang akan diramalkan adalah bahan tepung terigu, gula pasir, telur, pisang, kelapa, mentega putih, coklat, kacang almond, coklat bubuk, vanili. Sehingga mendapatkan nilai peramalan pada bulan juli 2021di dapat hasil Mean Absolute Deviation (MAD) = 9,5874, Mean Square Error (MSE) = 18225,39162 dan Mean Absolute Perentage Error (MAPE) = 30%, akan dirancang dan dibangun dengan menggunakan bahasa pemrograman PHP dan MySQL sehingga dapat diakses dengan menggunakan internet dan sistem tersebut berbasis website.
Kata Kunci : Peramalan; Single Moving Average; Bahan Baku Kue dan Roti; Momy’s Cake And Bread.